The CVPSenar.401 company's contribution format income statement for the most recent month is shown below. Total Sales (40,000 units) $240,000 Variable expenses 120,000 Contribution margin 120,000 Fixed expenses 42,000 Net operating income $ 78,000 Per Unit $6.00 3.00 $3.00 What is the revised net operating income if the selling price per unit increases by 20%, variable expenses increase by 30 cents per unit and the number of units sold decreases by 9%